关于中国财政风险的几个问题

目前我国主要从财政直接负债、或有债务和财力配置结构变动等方面研究财政风险，这些观点存在着缺乏现代经济学理论基础、与我国实际不相符、与我国的基本经济政策无法配套等问题；就理论而言，财政风险具有效率性风险、分配性风险和磨擦性风险三个层次；建议合理划分我国财政风险的层次性，并科学判断我国财政风险。

A Research on Chinese Fiscal Risks

Now in our country, we mainly research the fiscal risk from three aspects: direct debts, un-certain debts and the change of the fiscal allocation. However these theories which aren't based on the con-temporary economic theory couldn't explain our realities very well. Of course they can't cooperate with our basie economic policies. According to our theory, the fiscal risk includes the efficient risk, the allocative risk and the friction risk. We should establish the reasonable hierarchy for the fiscal risk and conclude sci-entifically our fiscal risk.